000 02370nam a2200373 a 4500
999 _c2780
_d2780
001 1208589
005 20201101141236.0
008 980813s1998 enka f b 001 0 eng d
010 _a 98204455
020 _a1861522584
035 _a(OCoLC)39691881
040 _aUkBaU
_cUkBaU
_dDLC
_erda
042 _alccopycat
082 0 0 _a657.42
_221
_bD.C.C.
100 1 _aDrury, Colin.
_911278
_eauthor
245 1 0 _aCosting :
_ban introduction /
_cColin Drury.
250 _aFourth edition
264 1 _aLondon :
_aBoston :
_bInternational Thomson Business,
_c1999.
300 _a197 pages :
_billustrations ;
_c25 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
500 _aPrevious ed.: London: Chapman & Hall, 1994.
504 _aIncludes bibliographical references and index.
505 0 _aPart 1 Introduction to management and cost accounting: the scope of management accounting; cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour; accounting for overhead expenditure accounting entries for a job costing system; process costing; joint product and by-product costing; absorption costing and variable costing Part 3 Information for decision-making: cost-volume-profit analysis; special studies - measuring relevant costs for decision-making; activity-based costing; capital investment decisions. Part 4 Information for planning and control: the budgetting process; operational control and performance measurement; standard costing and variance analyses; planning and control of stock levels. Part 5 Current developments in management accounting: current developments in management accounting.
520 _aThis is a text for introductory courses on cost and management accounting. It provides balanced coverage of the elementary principles and techniques of costing and management accounting, and concentrates on the typical syllabus of a first year BA course.
650 0 _aCost accounting.
_911279
650 0 _aCost accounting
_xProblems, exercises, etc.
_911280
690 _aManagement and Business Studies
_911281
906 _a7
_bcbc
_ccopycat
_d2
_encip
_f19
_gy-gencatlg
942 _2ddc
_cBK